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1、论审计风险及审计重要性摘要：人所共知的是，审计风险和审计的重要性对于审计工作实务具有极其重要的指导性意义，然而怎样理解两者之间的关系依旧是见仁见智、智者见智。对于审计重要性与审计风险两者之间的关系加以合理的运用，而且合理地确定出重要性的实际水平，进而使得审计工作更加满足成本效益的基本原则已经成了一个非常重要的话题。本文首先阐述了审计重要性和审计风险这两个基本概念，然后对于审计重要性和审计风险的关系进行了分析，紧接着说明了形成审计风险的主要因素并提出了审计风险的防范措施，文章最后在现代企业制度下对审
2、计重要性与审计风险进行了重新认识。关键词：审计风险；重要性；关系；风险因素；措施otherstaffoftheCentre.Duringthewar,ZhuwastransferredbacktoJiangxi,andDirectorofthenewOfficeinJingdezhen,JiangxiCommitteeSecretary.Startingin1939servedasrecorderoftheWestNorthOrganization,SecretaryoftheSpecialCom
3、mitteeAfterthevictoryofthelongMarch,hehasbeentheNorthwestOfficeoftheFederationofStateenterprisesMinister,ShenmufuguSARmissions,DirectorofNingxiaCountypartyCommitteeSecretaryandrecorderoftheCountypartyCommitteeSecretary,MinistersandIIIAbstractAswellkno
4、wn,theimportanceofauditriskandaudithasimportantguidingmeaningforauditingworkpractice,however,howtounderstandtherelationshipbetweenthetwoisstilldifferentopinionsandviews.Importancefortheauditrelationshipbetweenauditriskandrationallyapply,andreasonablyd
5、eterminetheimportanceofactuallevel,thusmaketheauditworkmoresatisfythebasicprincipleofcosteffectivenesshasbecomeaveryimportantsubject.Atfirst,thispaperexpoundstheimportanceofauditandauditriskofthesetwobasicconcepts,relationshipandimportancefortheaudita
6、ndauditriskareanalyzed,andthenillustratestheformationofthemainfactorsofauditriskandauditriskpreventionmeasuresareputforward,finallyunderthemodernenterprisesystemontheimportanceofauditandauditrisk.Keywords：Auditrisk;Importance;Relationship;Riskfactors;
7、measuresotherstaffoftheCentre.Duringthewar,ZhuwastransferredbacktoJiangxi,andDirectorofthenewOfficeinJingdezhen,JiangxiCommitteeSecretary.Startingin1939servedasrecorderoftheWestNorthOrganization,SecretaryoftheSpecialCommitteeAfterthevictoryofthelongMa
8、rch,hehasbeentheNorthwestOfficeoftheFederationofStateenterprisesMinister,ShenmufuguSARmissions,DirectorofNingxiaCountypartyCommitteeSecretaryandrecorderoftheCountypartyCommitteeSecretary,MinistersandIII目录第1章审计重要性和审计风险的基本概念11.1审计重要性的概念11.2审计风险的
